Start learning →

An advance ruling typically does not bind courts or whom else?

AThe named requester
BUnrelated third parties
CThe issuing office
DThe applicant's agent
Answer & Solution
Correct answer: B. Unrelated third parties
A ruling is limited to the requester and the described facts, so it does not bind courts or third parties.
Practise this question with Quill — CA Final →

Keep practising Double Taxation

Browse all Double Taxation questions for CA Final, or explore more Taxation topics.

Start a Double Taxation lesson →
Related questions